Section 74A(1) in The Kerala Agricultural Income Tax Act, 1991
(1)The Government may appoint for a period of one year, a settlement Commission consisting of a chairman and as many other member as they think fit, to perform the functions assigned to the Settlement Commission by or under this Act. The chairman shall be a person who is a Judicial Officer not below the rank of a District Judge and the other members shall possess such qualifications as may be prescribed.
